Find out about fuel permits for inter-provincial and through carriers (truckers)

  • Who needs to apply for a fuel permit?
  • Apply for an annual fuel oil user permit
  • Find out about single trip permits (STP) and refunds
  • Cancel your annual fuel oil user permit
  • Submit your Annual Fuel Oil User returns
  • Apply for a Yukon litre credit

If you purchase, import or consume petroleum fuel products in Yukon, you are required to report and remit tax. This applies to truckers, inter-provincial carriers, through carriers, and individuals.

  1. Who needs to apply for a fuel permit?

    Yukon is not a member of the International Fuel Tax Agreement (IFTA). You need to apply for a permit for Yukon travel.

    Inter-provincial carriers

    You are an inter-provincial carrier if you:

    • travel from 1 province to another;
    • in a motor vehicle, ship, boat or aircraft; that
    • is used to transport freight or can be used to carry passengers.

    Through carriers

    You are a through carrier if you:

    • travel through Yukon without loading or unloading any cargo;
    • in a commercial transportation vehicle; that
    • is used to transport freight or can be used to carry passengers.

    Vehicle size

    You are subject to this tax if your vehicle meets the following criteria.

    A vehicle used, designed or maintained for transportation of freight or passengers; and

    • has 2 axles and the vehicle weight exceeds 26,000 pounds or 11,797 kilograms.
    • has 3 or more axles, regardless of the vehicle’s weight; or
    • includes a combination of vehicles and the total weight exceeds 26,000 pounds or 11,797 kilograms.

    All weights refer to gross weight or registered gross weight (whichever is heavier).

    Other consumers

    Anyone who imports more than 60.8 gallons or 230 litres of taxable fuel is required to report and remit tax within 10 days.

    Submit your application

    1. Complete the Calculation of Additional Tax Due form (FOT 8).
    2. Submit your application.
      In person: 2071 Second Avenue, 3rd floor, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m.
      Email: yk.taxreturns@gov.yk.ca
      Mail: Government of Yukon
      Department of Finance (B-1)
      Box 2703
      Whitehorse, Yukon
      Y1A 2C6

     

    Exceptions

    Cassiar and Atlin, BC

    You are not deemed to be an inter-provincial carrier if you:

    • use a commercial vehicle to make journeys between Yukon and Cassiar, BC, or Yukon and Atlin, BC.

    Recreation vehicles

    Recreational vehicles are not deemed to be inter-provincial or through carriers.

  2. Apply for an annual fuel oil user permit

    Recommended if you or your company does more than 3 trips per month into or through Yukon.

    Fees

    Aside from the refundable bond, there are no application, renewal, or emblem fees.

    Renewal date

    Annual fuel oil user permits are renewed on March 31st of each year.

    Before you apply

    Contact Tax Administration to get an application package for your fleet.
    Email: yk.taxreturns@gov.yk.ca
    Phone: 867-667-5345, or toll free in Yukon 1-800-661-0408, ext. 5345
    Fax: 867-456-6709

    Pay your fuel permit bond

    A $300 bond must be received before your application will be processed.

    Pay with your credit card:

    Phone: 867-667-5345, or toll free in Yukon: 1-800-661-0408, ext. 5345

    Pay via cheque

    Cheques may take up to 30 days to be processed.

    In person: 2071 Second Avenue, 3rd floor, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m.
    Mail: Government of Yukon
    Department of Finance (B-1)
    Box 2703
    Whitehorse, Yukon
    Y1A 2C6

    Your bond will be held for the duration of your permit. If you chose to cancel your permit and it is in good standing, you will receive a refund.

    Submit your application

    You can apply for an annual fuel oil user permit after payment of your bond is confirmed.

    1. Complete the annual fuel oil user permit application for inter-provincial carriers form (FOT Application 3).
    2. Submit your completed form.
      In person: 2071 Second Avenue, 3rd floor, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m.
      Email: yk.taxreturns@gov.yk.ca
      Fax: 867-456-6709
      Mail: Government of Yukon
      Department of Finance (B-1)
      Box 2703
      Whitehorse, Yukon
      Y1A 2C6

    After you apply

    Emblems

    The Yukon weigh stations provide emblems to annual fuel permit holders. You will receive your emblem upon your 1st trip through Yukon.

    Emblems renew on April 1st each year for permits in good standing.

    Monitoring

    Yukon weigh stations receive regular updates of active annual fuel permit holders.

  3. Find out about single trip permits (STP) and refunds

    Recommended if you or your company does 3 trips or less per month into or through Yukon. Some carriers prefer this option over an annual fuel oil user permit.

    Buy a single trip fuel permit

    If you do not have an annual fuel oil user permit, you must buy a single trip fuel permit. You can do this when you pass through Yukon weigh stations.

    Cost

    Prepayment of 4 cents per kilometre travelled in Yukon for each trip.

    Apply for a fuel tax refund

    If you buy fuel while in Yukon, you have effectively paid fuel taxes twice. You can apply for a refund of fuel tax paid in Yukon.

    If no fuel is purchased while in Yukon, there is no further paperwork to be filed.

    Deadline

    Applications must be received within 6 years of the single trip fuel permit.

    Before you apply

    1. Download the form Refund of fuel oil tax collected via prepaid single trip emblem (FOT 7A); or
    2. Get the form in person: Yukon weigh stations.
    3. Gather your supporting documents:
      • a copy of your single trip fuel permit; and
      • copies of Yukon fuel receipts.

    Submit your application

    1. Complete your forms and supporting documentation.
    2. Submit your completed application and supporting documents.
      In person: 2071 Second Avenue, 3rd floor, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m.
      Mail: Government of Yukon
      Department of Finance (B-1)
      Box 2703
      Whitehorse, Yukon
      Y1A 2C6
  4. Cancel your annual fuel oil user permit

    You may cancel your permit and receive your bond back if you are in good standing.

    Apply to cancel your permit

    1. Pay any outstanding returns or taxes owed.
    2. Forward a letter to Tax Administration requesting:
      • cancellation of your Annual Fuel Oil User permit; and
      • refund of your fuel bond.

        In person: 2071 Second Avenue, 3rd floor, Whitehorse.
        Email: yk.taxreturns@gov.yk.ca
        Fax: 867-456-6709
        Mail: Government of Yukon
        Department of Finance (B-1)
        Box 2703
        Whitehorse, Yukon
        Y1A 2C6

    Fuel permit bond refund

    Your fuel bond will be refunded after:

    • your account is deemed to be in good standing; and
    • your cancellation has been processed.

     

  5. Submit your Annual Fuel Oil User returns

    Annual permit holders must submit quarterly returns.

    Deadline

    Returns are due on the 25th day of the month following the calendar quarter.

    Before you submit

    1. Download the Quarterly return of fuel oil imported into the Yukon in the fuel system of a vehicle form (FOT C).
    2. Gather copies of your Yukon fuel purchase receipts. Receipts must show date of sale, location, type of fuel purchased and number of litres.

    Submit your returns

    Submit your completed form and supporting documents.
    In person: 2071 Second Avenue, 3rd floor, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m.
    Email: yk.taxreturns@gov.yk.ca
    Fax: 867-456-6709
    Mail: Government of Yukon
    Department of Finance (B-1)
    Box 2703
    Whitehorse, Yukon
    Y1A 2C6

  6. Apply for a Yukon litre credit

    If you buy more fuel in the Yukon than you consume, you can get a litre credit.

    Eligibility

    You can claim a refund of your Yukon litre credit when it reaches 5,000 litres or December 31st, whichever comes 1st.

    Deadline

    Applications must be received within 6 years of the purchase of the fuel oil.

    The deadline for filing your Yukon litre credit application is December 31st of the filing year.

    Before you apply

    1. Download the Fuel oil user refund form (FOT 7).
    2. Gather your supporting documents:
      • copies of proof of tax paid in all bordering jurisdictions travelled during each quarter, including:
        • proof of International Fuel Tax Agreement (IFTA) returns and payments;
        • NWT proof of travel;
        • Alaska proof of travel; and
        • copies of single trip permits (if applicable).

    Submit your application

    Submit your completed form and supporting documentation.
    In person: 2071 Second Avenue, 3rd floor, Whitehorse. We are open Monday through Friday from 8:30 a.m. to 4:30 p.m.

    Email: yk.taxreturns@gov.yk.ca

    Fax: 867-456-6709

    Mail: Government of Yukon
    Department of Finance (B-1)
    Box 2703
    Whitehorse, Yukon
    Y1A 2C6


Contact 

If you have questions, email: yk.taxreturns@gov.yk.ca or phone: 867-667-5345, toll free in Yukon 1-800-661-0408, ext. 5345.